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2010 (12) TMI 688 - ITAT, MUMBAIDisallowance - Brokerage - Provisions of section 40A(2)(b) can be applied when the payment is found to be excessive compared to services rendered - In this case there is no evidence of any services rendered and therefore entire claim can be disallowed - Held That: - Merely because there was no disallowance in the earlier year, cannot be ground for no disallowance this year as in the earlier year claim was allowed without any examination as the assessment was covered under summary scheme. Mote car hire charges - The hire charges paid by the assessee to the relatives of the directors' are apparently found excessive. The annual hire charges even exceed the cost of the car - Though the assessee has claimed to have filed a quotation from WOF in which cost of hiring Honda City car was shown at Rs.80,000/- per month but the same as per the finding of the AO was not signed - Even if the quotation is signed it was only a quotation and not any actual instances of hire of car by a third party at that rate - Therefore the said quotation will be of no help to the assessee - Decided against of assessee.
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